@fin.cx/chartdata 2.14.0 → 2.15.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/00_commitinfo_data.js +1 -1
- package/dist_ts/chartdata.lookup.d.ts +14 -1
- package/dist_ts/chartdata.lookup.js +18 -1
- package/dist_ts/chartdata.types.d.ts +60 -2
- package/dist_ts/data/skr03.2026.js +360 -1
- package/dist_ts/data/skr04.2026.js +360 -1
- package/package.json +1 -1
- package/readme.md +59 -1
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.lookup.ts +30 -0
- package/ts/chartdata.types.ts +89 -2
- package/ts/data/skr03.2026.ts +359 -0
- package/ts/data/skr04.2026.ts +359 -0
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@@ -3,7 +3,7 @@
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*/
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export const commitinfo = {
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name: '@fin.cx/chartdata',
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version: '2.
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version: '2.15.0',
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description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
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};
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//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLFFBQVE7SUFDakIsV0FBVyxFQUFFLGtKQUFrSjtDQUNoSyxDQUFBIn0=
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import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension } from './chartdata.types.js';
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import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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import { type IEuerLinesOptions } from './chartdata.euer.js';
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/**
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* UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
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@@ -21,6 +21,19 @@ export declare function getAccount(chart: TChartName, year: number, accountNumbe
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* chart's order. Throws for unknown chart/year combinations, as `getChart`.
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*/
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export declare function getAccountsByRole(chart: TChartName, year: number, role: TAccountRole): IChartAccount[];
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/**
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* The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
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* in the chart's order: one without a tax rule and, where DATEV keeps one apart,
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* one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
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* combinations, as `getChart`.
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*/
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export declare function getAccountsBySecuritiesRole(chart: TChartName, year: number, role: TSecuritiesRole): IChartAccount[];
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/**
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* The one account of a chart that books the securities role under the tax rule
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* (`taxRule`; none: the account without one), or `null` where the chart keeps
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* none for it. Throws for unknown chart/year combinations, as `getChart`.
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*/
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export declare function getSecuritiesAccount(chart: TChartName, year: number, role: TSecuritiesRole, taxRule?: TTaxRule): IChartAccount | null;
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/**
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* Coverage check for the accounts a ledger actually uses. Callers must treat
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* missing/unknown accounts as a hard error before generating filings.
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export function getAccountsByRole(chart, year, role) {
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return getChart(chart, year).accounts.filter((account) => account.accountRole === role);
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}
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/**
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* The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
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* in the chart's order: one without a tax rule and, where DATEV keeps one apart,
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* one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
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* combinations, as `getChart`.
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*/
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export function getAccountsBySecuritiesRole(chart, year, role) {
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return getChart(chart, year).accounts.filter((account) => account.securitiesRole === role);
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}
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/**
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* The one account of a chart that books the securities role under the tax rule
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* (`taxRule`; none: the account without one), or `null` where the chart keeps
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* none for it. Throws for unknown chart/year combinations, as `getChart`.
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*/
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export function getSecuritiesAccount(chart, year, role, taxRule) {
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return getAccountsBySecuritiesRole(chart, year, role).find((account) => account.taxRule === taxRule) ?? null;
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}
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function hasMapping(account, dimension) {
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switch (dimension) {
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case 'ustva':
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const account = getAccount(chart, chartYear, accountNumber);
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return account ? euerLinesOf(account, formYear, options) : null;
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}
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//# sourceMappingURL=data:application/json;base64,
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//# sourceMappingURL=data:application/json;base64,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* books with ("Anlagenabgänge … (Restbuchwert …)"), an expense account.
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*/
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export type TAccountRole = 'asset_sale_proceeds' | 'disposal_book_value';
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/**
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* What an account books of a business's securities (Wertpapiere): holding
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* them, their income, their sale, their valuation at a closing date and the
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* taxes withheld from their income. A booking of securities finds its
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* account by this role together with the account's `taxRule`: within a
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* chart, no two accounts share both.
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* - holdings, by the balance-sheet item (§ 266 Abs. 2 HGB):
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* 'holding_fixed' (Wertpapiere des Anlagevermögens, A.III.5),
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* 'holding_fixed_shares' (those whose income falls under the
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* Teileinkünfteverfahren, A.III.5), 'holding_fixed_bonds' (fixed-interest
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* ones, A.III.5), 'holding_current' (sonstige Wertpapiere, B.III.2);
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* - their income (dividends, distributions, coupons) by whether the
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* securities are fixed or current assets: 'income_fixed', 'income_current';
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* - the sale of current assets, stated net: 'sale_gain_current',
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* 'sale_loss_current';
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* - the sale of fixed assets, stated gross on the accounts of a fixed asset's
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* disposal (`accountRole`): what it fetched, 'sale_proceeds_fixed_gain' and
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* 'sale_proceeds_fixed_loss', and the book value it leaves the books with,
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* 'book_value_fixed_gain' and 'book_value_fixed_loss', by whether the sale
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* makes a book gain or a book loss;
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* - the costs of a sale DATEV states apart, 'sale_costs_gain' and
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* 'sale_costs_loss' (§ 8b Abs. 2 Satz 2 KStG);
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* - the valuation at a closing date (§ 253 Abs. 3 to 5 HGB): a fixed asset's
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* write-down for a lasting or a temporary decline,
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* 'writedown_fixed_lasting' and 'writedown_fixed_temporary', a current
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* asset's, 'writedown_current', and the write-ups, 'writeup_fixed',
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* 'writeup_current', and 'writeup' where one account takes either;
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* - the taxes withheld from their income: 'capital_gains_tax'
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* (Kapitalertragsteuer) and 'capital_gains_tax_soli' (the Solidaritätszuschlag
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* on it), 'foreign_withholding_tax' (a foreign tax to be credited or
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* deducted), 'foreign_tax_exempt_income' (a foreign tax on income exempt at
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* home), and 'foreign_tax_refund' (a foreign tax to be refunded);
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* - 'margin_interest': the interest on a short-term debt, such as a broker's
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* margin loan.
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*/
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export type TSecuritiesRole = 'holding_fixed' | 'holding_fixed_shares' | 'holding_fixed_bonds' | 'holding_current' | 'income_fixed' | 'income_current' | 'sale_gain_current' | 'sale_loss_current' | 'sale_proceeds_fixed_gain' | 'sale_proceeds_fixed_loss' | 'book_value_fixed_gain' | 'book_value_fixed_loss' | 'sale_costs_gain' | 'sale_costs_loss' | 'writedown_fixed_lasting' | 'writedown_fixed_temporary' | 'writedown_current' | 'writeup_fixed' | 'writeup_current' | 'writeup' | 'capital_gains_tax' | 'capital_gains_tax_soli' | 'foreign_withholding_tax' | 'foreign_tax_exempt_income' | 'foreign_tax_refund' | 'margin_interest';
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/**
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* A rule of the income tax law an income or expense account is kept for, as
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* its DATEV name states it:
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* - 'estg_3_40_kstg_8b': income from shares and the expenses of it under the
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* Teileinkünfteverfahren (§ 3 Nr. 40, § 3c Abs. 2 EStG) or, for a
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* corporation, § 8b KStG — DATEV names these accounts "§ 3 Nr. 40 EStG bzw.
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* § 8b … KStG". DATEV's interface to the corporate income tax treats their
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* income as 100 % tax-free and their expenses as 100 % non-deductible, its
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* interface to the trade tax 40 % each (Kontenrahmen SKR 03 and SKR 04,
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* gültig für 2026, footnote 9); the corrections are made in the return, not
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* in the books.
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*/
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export type TTaxRule = 'estg_3_40_kstg_8b';
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/**
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* Built-in DATEV tax automatism of an account. Lines on automatik accounts
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* must carry no BU key (automatism applies) or key 40 (automatism cancelled).
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* return: no receipt and no payment of its own (Anleitung zur Anlage EÜR,
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* Zeile 58); what a return leaves to pay counts as paid VAT (Kz 186);
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* - 'closing': a carry-forward, closing or statistical account, which records
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* no business transaction
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* no business transaction;
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126
|
+
* - 'deferred_current_asset': a current asset named in § 4 Abs. 3 Satz 4
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127
|
+
* EStG — shares, securities, land and buildings —, whose cost counts only
|
|
128
|
+
* when its sale's proceeds are received or it is withdrawn, as goods
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|
129
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+
* (Zeile 29, Kz 100), through the list of such assets in the Anlage AVEÜR
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|
130
|
+
* (Zeilen 93 bis 96), not when it is paid.
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|
77
131
|
*/
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|
78
|
-
export type TEuerExclusion = 'balance_sheet' | 'fixed_asset' | 'inventory' | 'valuation' | 'pass_through' | 'reverse_charge' | 'closing';
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132
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+
export type TEuerExclusion = 'balance_sheet' | 'fixed_asset' | 'inventory' | 'valuation' | 'pass_through' | 'reverse_charge' | 'closing' | 'deferred_current_asset';
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79
133
|
/**
|
|
80
134
|
* The part of the Anlage EÜR a line belongs to: Betriebseinnahmen (Zeilen
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|
81
135
|
* 12 bis 22), Betriebsausgaben (Zeilen 24 bis 76 of the 2026 form), or the
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|
@@ -136,6 +190,10 @@ export interface IChartAccount {
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|
136
190
|
accountType: TAccountType;
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|
137
191
|
/** what the account is for beyond its type and HGB position; unset = they say it all */
|
|
138
192
|
accountRole?: TAccountRole;
|
|
193
|
+
/** what the account books of a business's securities; unset = nothing of its own */
|
|
194
|
+
securitiesRole?: TSecuritiesRole;
|
|
195
|
+
/** the income tax rule the account is kept for, as its DATEV name states it; unset = none of its own */
|
|
196
|
+
taxRule?: TTaxRule;
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|
139
197
|
description?: string;
|
|
140
198
|
automatikFunction?: TAutomatikFunction;
|
|
141
199
|
/** BU keys allowed on lines of this account ('' = none). Unset = all. */
|